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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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Ethical standards for the accountancy profession are unique. It is not just dealing with matters of fact- that is, whether or not an accountant is actually behaving ethically; it is also about addressing public perception and expectations. Accountants play many public interest roles.
The paper will support governments, standard setters, EFAA member organisations and other interested stakeholders in the efforts to transpose the new Accounting Directive into National Legislation. It will assist in making the right decisions for implementing the new Accounting Directive in their jurisdictions.
Does the remuneration structure favour growth over ethical behaviour? What should an organisation be doing to reward an ethical culture?
This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
A professional accountant need not be a criminal participant in a client’s illegal scheme to be liable for charges. If the professional accountant is unable to establish a reasonable defence, he is still at risk of being held liable for assisting a money laundering crime.
Key barriers that prevent you from noticing unethical behaviour.
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